This study seeks to identify the possibility of achieving the property of faithful representation of accounting information and measure it by using the standard approach based on mathematical and statistical equations by comparing two financial periods before and after the application of (IFRS-15) Revenue from contracts with customers, during the period. (2014-2018), for the financial statements of the mixed joint stock companies listed on the Iraq Stock Exchange, which is one of the main pillars of the economic structure of the country, as a joint investment between the state and the private sector, and has importance in many aspects, including support for projects of public companies, S Absorption and employment of labor, as well as ra

Two field experiments were conducted during the season 2021-2022 in central Iraq represented by the Al-Muthanna governorate - Al-Majd District and Al-Qadisiyah governorate / Al-Nouriah Research Station to determine the productivity of the Baghdad 3 cultivar from spray foliar fertilization of Macro and Micro elements with alcoholic sugars and half the fertilizer recommendation for addition floor, three treatments were used for fertilization: T1 as the control treatment and T2 with alcoholic sugar fertilization at a concentration of 20 g.L-1 + the fertilizer combination of Macro and Micro elements, and T3 with alcoholic sugar fertilization at a concentration of 40 g.L-1 + the fertilizer combination of Macro and Microelements, at irrigation 55

In contemporary cities, the expansion of the use of vehicles has led to the deterioration of the urban environment. To counter this, many concepts and strategies emerged that attempted to regulate mobility in cities and limit its effects. The concept of a "complete street" is one of the modern trends concerned with diversifying means of transportation and reducing the disadvantages of mechanical transportation methods This paper discusses the role that complete streets can play in developing the urban environment in the Alyarmok District of Baghdad, which suffers from traffic congestion and its associated problems.In this study, 104 people were surveyed in the Alyarmok region, and the linear regression method was used to analyze their op

The article reflects the results of the analysis of the use of metaphors as one of the main means used by Lyudmila Ulitskaya when writing the novel “Sincerely Yours Shurik” to form the image of the main hero in the novel. The main purpose of the article is to consider metaphors, which helped the author to form the image of the main character Shurik in the text space through the stages of his life path, closely related to the people around him, who is always happy to be useful (hence the title "Sincerely Yours"), among which the female images of his relatives, girlfriends and others stand out as a special layer in the narrative. And in the course of the study, the following tasks were solved: the metaphors that make up the image of the

The research aimed to study the decision-making of the administrative bodies of sports clubs participating in the Iraqi Football Premier League for the 2022-2023 season. The researchers used the descriptive approach (survey study) to suit the nature of the research. The research community is represented by members of the administrative bodies of the sports clubs participating in the Iraqi Premier Football League for the 2022-2023 season, who number (177) members of the administrative body. The researchers used the questionnaire to collect the necessary data to achieve the goal of researching The method of applying a questionnaire aimed to identify the decision-making of the administrative bodies of sports clubs. The most important r

In recent decades, drug modification is no longer unusual in the pharmaceutical world as living things are evolving in response to environmental changes. A non-steroidal anti-inflammatory drug (NSAID) such as aspirin is a common over-the-counter drug that can be purchased without medical prescription. Aspirin can inhibit the synthesis of prostaglandin by blocking the cyclooxygenase (COX) which contributes to its properties such as anti-inflammatory, antipyretic, antiplatelet and etc. It is also being considered as a chemopreventive agent due to its antithrombotic actions through the COX’s inhibition. However, the prolonged use of aspirin can cause heartburn, ulceration, and gastro-toxicity in children and adults. This review article hi

In this research PbS and PbS:Cu films were prepered with thicknesses (0.85±0.05)?m and (0.55±0.5)?m deposit on glass and silicon substrate respectively using chemical spray pyrolysis technique with a substrate temperature 573K, from lead nitrate salt, thiourea and copper chloride. Using XRD we study the structure properties for the undoped and doped films with copper .The analysis reveals that the structure of films were cubic polycrystalline FCC with a preferred orientation along (200) plane for the undoped films and 1% doping with copper but the orientation of (111) plane is preferred with 5% doping with the rest new peaks of films and appeared because of doping. Surface topography using optical microscope were be checked, it was found

Adolescence is considered to be one of the most dangerous and delicate stages that a juvenile goes through. It is a stage which the juvenile enters while he is a child, and emerges from it by being able to have children, but this does not mean the ability to become socially and psychologically mature